2025-07-01T14:11:58-04:00 2024-12-31 043233496 ROLAND P LAMBALOT PC 184 PLEASANT VALLEY ST 205 METHUEN MA 018445855 990 2024-01-01 041548430 THE PROPRIETORS OF LINWOOD CEMETERY PROP 9783744191 41 JOHN WARD AVENUE HAVERHILL MA 01830 DAVID SPLAINE PRESIDENT 9783744191 2025-06-30 true true ROLAND LAMBALOT P00085340 9786910050 2025-07-01 2024 2025-03-06 01:10:19Z DAVID SPLAINE 41 JOHN WARD AVENUE HAVERHILL MA 01830 6678114 false X WWW.LINWOODCEMETERYONLINE.COM X 1845 MA CEMETERY AND CREMATORIUM SERVICES 9 9 11 0 0 1017680 1027034 1447850 1015800 8573 6942 2474103 2049776 0 0 733333 741910 0 0 728356 741233 1461689 1483143 1012414 566633 32320532 34959282 669405 452811 31651127 34506471 CEMETERY AND CREMATORIUM SERVICES false false 1483143 1027034 CEMETERY AND CREMATORIUM SERVICES 1483143 false false false false false false false false false true true false false false true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false 0 0 11 true false false false false false false false false X 9 9 false false false false false true true true true false false true true true true true true true true false X MICHAEL KENNEY 9783744191 41 JOHN WARD AVE HAVERHILL MA 01830 MICHAEL KENNEY CLERK 40.00 X 120159 0 0 DAVID SPLAINE PRESIDENT 12.00 X X 65156 0 0 KARL ARAKELLAN DIRECTOR 1.00 X 0 0 0 ELLEN DAVIS TREASURER 1.00 X X 0 0 0 JOAN KIMBALL DIRECTOR 1.00 X 0 0 0 LAURA MCGREGOR DIRECTOR 1.00 X 0 0 0 MILTON SMITH DIRECTOR 1.00 X 0 0 0 JEFF STONE DIRECTOR 1.00 X 0 0 0 JAMES TZITZON DIRECTOR 1.00 X 0 0 0 THEA VALVANIS DIRCETOR 1.00 X 0 0 0 185315 1 false false false PROGRAM SERVICE REVENUE 1027034 1027034 1027034 801565 801565 48285 41343 6942 6942 6942 4801230 4586995 214235 214235 214235 2049776 1241269 808507 65156 544651 85014 47089 27130 37852 48815 321832 17961 135719 INSURANCE 81695 PURCHASES 47525 TRUCK & TRACTOR EXPENSE 12240 TELEPHONE 8064 2400 1483143 0 0 0 239181 205842 199898 348375 76370 87767 88438 68387 46534 55263 9090336 2513648 6474816 6576688 23061954 25576467 2064005 1965458 69336 75035 32320532 34959282 356265 105461 313140 347350 669405 452811 X 26774023 29271362 4877104 5235109 31651127 34506471 32320532 34959282 566633 2288711 X true X false 3974936 3974936 1976310 1069866 906444 857225 515669 341556 2281865 928113 1353752 6576688 1965458 1965458 X 2049776 2049776 2049776 1483143 1483143 1483143 SCHEDULE D, PAGE 3, PART X THE ORGANIZATION OPERATES AS A NON-PROFIT ORGANIZATION AND HAS RECEIVED EXEMPT STATUS UNDER SECTION 501(C)(13) OF THE INTERNAL REVENUE CODE. THE CEMETERY IS REQUIRED BY FINANCIAL ACCOUNTING BOARD ACCOUNTING STANDARDS CODIFICATION 740-10, INCOME TAXES, TO EVALUATE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE CEMETERY'S FINANCIAL STATEMENTS. SUBSTANTIALLY ALL INCOME, EXPENDITURES AND ACTIVITIES RELATE TO THE CEMETERY'S EXEMPT PURPOSE. THEREFORE MANAGEMENT HAS DETERMINED THAT THE CEMETERY WILL CONTINUE TO QUALIFY AS A TAX-EXEMPT NOT-FOR-PROFIT ENTITY. THE CEMETERY HAS NOT BEEN SUBJECT TO INTERNAL REVENUE EXAMINATION. TAX RETURNS PRIOR TO 2021 ARE CLOSED BASED ON THE CURRENT STATUTE OF LIMITATIONS. FORM 990, PAGE 6, PART VI, LINE 7A DIRECTORS ARE ELECTED FOR A THREE YEAR PERIOD AND ARE STAGGERED SO THAT ONE-THIRD OF THE DIRECTORS COME UP FOR ELECTION EACH YEAR. FORM 990, PAGE 6, PART VI, LINE 7B DEFINED IN THE BY-LAWS OF THE ORGANIZATION. FORM 990, PAGE 6, PART VI, LINE 11B VOTED ON AND ACCEPTED AT ANNUAL MEETING FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO MAKE ANNUAL DISCLOSURES. IF A CONFLICT IS DETERMINED TO EXIST THAT WAS NOT REPORTED, THE MEMBER IS GIVEN THE OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF THE GOVERNING BOARD CONCLUDES THAT A CONFLICT EXISTED AND WAS NOT DISCLOSED, IT WILL TAKE APPROPRIATE AND CORRECTIVE ACTION. FORM 990, PAGE 6, PART VI, LINE 15A COMPENSATION FOR THE PRESIDENT IS ESTABLISHED AT THE AGENCY'S ANNUAL MEETING; THE PRESIDENT DOES NOT PARTICIPATE IN THE DECISION. FORM 990, PAGE 6, PART VI, LINE 15B COMPENSATION FOR ALL KEY EMPLOYEES IS VOTED ON AT THE ANNUAL MEETING BY THE BOARD OF DIRECTORS. FORM 990, PAGE 6, PART VI, LINE 19 NO DOCUMENTS AVAILABLE TO THE PUBLIC